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Division 83A of ITAA 1997 contains employee share scheme (ESS) rules that apply to shares, rights and stapled securities acquired on or after 1 July 2009. Division 83A also introduces the concept of an indeterminate right being a beneficial interest in a right that may later become a right to acquire a beneficial interest in a share. Where such a right is acquired after 30 June 2009, Division 83A is taken to have applied as if the right had always been an ESS interest (a right to acquire a share).

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